The TPB is an independent statutory body created under the Tax Agent Services Act 2009 (TASA). It consists of a board appointed by the Assistant Treasurer, who also appoints one board member as Chair.

The Board is supported by staff on secondment from the Australian Taxation Office (ATO), who are made available by the Commissioner of Taxation. 

For the purposes of the Public Governance, Performance and Accountability Act 2013 (PGPA Act), the Commissioner of Taxation is the accountable authority for the listed entity known as the Australian Taxation Office, which includes the Australian Taxation Office (ATO), the TPB, the Australian Charities and Not‑for‑profits Commission (ACNC), and the ACNC Advisory Board. 

The TPB operates with statutory independence and reports directly to the Assistant Treasurer. The TPB’s budget is managed through the TPB Special Account, consisting of application fee revenue and a direct appropriation from government.

Tax practitioners

Tax practitioners must be registered with the TPB to provide tax agent or business activity statement (BAS) services for a fee or other reward. TPB registration ensures that tax agents and BAS agents (collectively referred to as ‘tax practitioners’) have the qualifications and experience necessary to provide tax practitioner services, meet the ‘fit and proper person’ requirements of the TASA, and have appropriate professional indemnity insurance cover to protect the public, including consumers.

The most recent statistics from the ATO indicate that registered tax agents lodged 61% of all 2023–24 individual income tax returns and 95% of all 2023–24 non‑individual income tax returns. In the self‑assessment environment in which we operate, the TPB regulates and supports tax practitioners to maintain the required high standards of technical knowledge and ethical conduct, ensuring that Australians receive tax advice that is legal and ethical.

All tax (financial) advisers, who were previously regulated by the TPB, have transitioned to a new regulatory framework administered by Australian Securities and Investments Commission (ASIC) under the Financial Sector Reform (Hayne Royal Commission Response – Better Advice) Act 2021.

At 30 June 2025, the total registered tax practitioner population was 63,865, composed of 46,900 tax agents and 16,965 BAS agents. Registered tax practitioners are active across Australia and, in some cases, overseas, as shown in Figure 1. Indicating the strength of the tax profession, in 2024–25 the TPB registered 4,373 new practitioners.

Tax practitioners by region at 30 June

Functions

The TASA sets out the powers and functions of the TPB for the registration and regulation of tax agents and BAS agents. Under section 60‑15 of the TASA, our functions are:

• to administer the system for the registration of tax practitioners
• to investigate applications for registration and investigate conduct that may breach the TASA
• to impose sanctions for non‑compliance with the Code of Professional Conduct (Code)
• to issue, by legislative instrument, guidelines to assist in achieving the functions mentioned in the dot points above
• other functions as conferred on the Board by the TASA, the Tax Agent Services Regulations 2022 (TASR) or any other law of the Commonwealth
• to do anything incidental or conducive to the performance of our functions.

In addition to the TASA, we administer the:

• TASR, which set out, among other things, the broad requirements for registration, applicable fees, and provisions for recognising professional associations
• Tax Agent Services (Specified BAS Services No.1) Instrument 2020, which declared certain services under the Australian Government’s COVID–19 stimulus measures as BAS services
• Tax Agent Services (Specified BAS Services No. 2) Instrument 2020, which declared certain services to be BAS services.

On 31 May 2024, the Treasury Laws Amendment (Tax Accountability and Fairness) Act 2024 received Royal Assent. This Act amends the TASA and the Taxation Administration Act 1953. Key changes commenced in July 2024, including extending whistleblower protections to individuals who disclose information to the TPB, extending the TPB’s investigation period from 6 months to 24 months, and improving transparency by enabling the publication of more information on the TPB’s public register. 

The legislation is available at www.legislation.gov.au.

As part of our regulatory role, we can seek civil penalties through the Federal Court of Australia (Federal Court) for improper conduct by registered tax practitioners and unregistered preparers. For example, civil penalties may apply where an unregistered preparer advertises tax agent services or provides tax agent services for a fee or other reward, or where a registered tax practitioner knowingly or recklessly makes false or misleading statements to the Commissioner of Taxation. The TPB will act against unregistered preparers, especially where unlawful advice is provided to the disadvantage of clients.

The TPB may disclose official information in response to formal requests, including ministerial requests and requests under the TASA or the Freedom of Information Act 1982. 

Appendix A provides a summary of disclosures in 2024–25.

Board

The Board is responsible for the strategic direction and governance of the TPB.

The Board delegates routine decision‑making (not subject to appeal) to the CEO Secretary.

The Board also makes disciplinary decisions and applies sanctions to tax practitioners in appropriate cases.

The Board consults with stakeholders across formal and informal channels.

Members

During 2024–25, 11 people served on the Board (including the Chair), all serving part time.

At 30 June 2025, the Board had 9 members: Peter de Cure AM (Chair), Debra Anderson, Joanna Bird, Simone Carton, Phillip Davies, Steven Dobson, Amanda Gascoigne, Merran Kelsall AO, and Kerrie Sadiq. The following biographies provide details of their qualifications and experience.

Former members Peter Hogan and Andrew Conway concluded their terms in August 2024 and March 2025 respectively. We thank them for their outstanding service and commitment.

Committees

The TASA empowers the TPB to form committees with delegated authority to make certain decisions. The committee structure enables the TPB to make timely decisions efficiently, particularly in relation to conduct matters.

Organisation

Under the TASA, the TPB consists of the Board members appointed by the relevant Treasury portfolio minister (currently the Assistant Treasurer). They are assisted by ATO staff made available by the Commissioner of Taxation. 

The CEO Secretary is supported by staff across the functional areas shown below.

CEO Secretary

The CEO Secretary is responsible for managing staff, operations, resources and corporate governance in line with the Board’s decisions. The CEO Secretary authorises staff to act on his behalf while retaining full responsibility and maintaining decision‑making quality assurance.

Michael O'Neill

Michael O’Neill commenced in the role of CEO Secretary of the TPB in August 2018.

Michael’s previous roles involved providing advice, leading investigations, litigation, policy and law reform, and improving strategy. 

Since 2018, he has been privileged to work with the TPB team to help shape the integrity of the tax and regulatory systems.

Staff

All TPB staff are made available by the Commissioner of Taxation and covered by the report on workforce management in the Commissioner of Taxation annual report.

At 30 June 2025, the TPB had 198 ongoing staff and one non‑ongoing staff member. They operated across 6 regions, as shown in Table 1.

Table 1: Ongoing, non-ongoing and casual employees by region at 30 June

Tables 2 to 5 provide information about the TPB’s workforce profile in the past 2 reporting periods.

Table 2: Ongoing, non-ongoing and casual employees by functional area at 30 June

Table 3 shows a breakdown of the workforce by classification and gender.

Table 3: Ongoing, non-ongoing and casual employees by classification and gender at 30 June

APS = Australian Public Service Level, EL = Executive Level, SES = Senior Executive Service

Note: The TPB has no staff that identified as a different gender.

Table 4: Ongoing, non-ongoing and casual employees by full-time and part-time employment at 30 June

APS = Australian Public Service Level, EL = Executive Level, SES = Senior Executive Service

^{a APS 3 casual staff member allocated to part-time.} 

Table 5: Ongoing employees belonging to diversity groups at 30 June

Note: Diversity figures are reported based on the ongoing TPB population only.

Remuneration of key management personnel

To provide transparency and accountability, and in accordance with section 17CA of the PGPA Rule, the TPB is required to disclose key management personnel remuneration. Key management personnel are defined as ‘those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly’.

Table 6 provides details of the TPB’s remuneration of key management personnel in 2024–25.

The TPB Board members are holders of public office; their remuneration and conditions are set by the Remuneration Tribunal. Further information can be found at remtribunal.gov.au.

Most Board members served their terms throughout 2024–25, with 3 new members – Joanna Bird, Amanda Gascoigne and Merran Kelsall – joining the TPB in March 2025. Andrew Conway’s term ceased in March 2025 and Peter Hogan’s ceased in August 2024.

Table 6: Key management personnel remuneration in 2023–24

Corporate governance and risk management

Our corporate governance framework seeks to fulfil our public sector governance, performance and accountability obligations while encouraging innovation and continuous improvement. Our governance systems ensure that we deliver our objectives in a transparent and accountable manner, consistent with the PGPA Act.

Board oversight

The Board met 10 times during 2024–25, to provide strategic direction and oversight of the activities and performance of the TPB.

The Board was presented with a range of governance reports, including:

• monthly business reports outlining our operations
• quarterly performance reports, highlighting achievements and challenges against the strategic objectives and performance measures of the 2024–25 corporate plan.

Audit and risk oversight

The TPB’s Audit and Risk Committee (ARC) provides advice and assurance to the Board that the TPB has an appropriate governance framework and processes in place to meet our strategic objectives and our obligations under the PGPA Act and the Commonwealth resource management framework. In 2024–25, the ARC met 3 times to evaluate the governance and risk effectiveness of our organisation. Matters considered included our corporate risk register and corporate plan.

The quarterly performance reports representing subset measures are also provided to the ATO ARC. Our CEO Secretary or a delegate attends relevant ATO ARC meetings during the year as part of our PGPA Act governance processes.

Risk management 

Our approach to risk management aligns with the requirements of the PGPA Act, the Australian Government’s principles of regulatory best practice, and the Commonwealth Risk Management Framework. Our risk management processes help us clarify our goals, confirm strategies, prioritise resources, test effectiveness and report on our work.

During 2024–25 we reviewed, assessed and modified our enterprise‑level and business‑level risks, including fraud risks, considering environmental changes. The focus of the review was to improve whole‑of‑government coordination of shared risks and to identify risks in common, with our partner agencies and, in particular, with the ATO. The TPB’s risk management capability is maturing to better identify priorities and mitigate and manage risks.

Annual reporting

Each year, in line with our requirements under section 60‑130(1) of the Tax Agent Services Act 2009, we submit our annual report to the Assistant Treasurer, Treasury and the Department of Finance. Our annual report includes an annual performance statement that reflects our performance against the deliverables and performance criteria set out in the Treasury portfolio budget statements and our corporate plan.

People and culture

Following a comprehensive creation process, which included consultation at all organisational levels – from the board and leadership teams to focus groups with staff – the TPB People and Culture Strategy 2025–2028 was developed and finalised.

The strategy represents our unwavering commitment to our people, cultivating and empowering a safe, resilient, and high‑performing workforce that is well equipped to meet both current and future needs.

Support for legislative reform

We continue to support the Australian Government’s multi‑year program of law reform aimed at strengthening the integrity of the tax profession and the tax system. In 2024–25, we worked with Treasury to implement measures arising from the Treasury Laws Amendment (2023 Measures No. 1) Act 2023 and Treasury Laws Amendment (Tax Accountability and Fairness) Act 2024.

The measures include:

• strengthening the disclosure framework by requiring tax practitioners to
  • not employ or use the services of a disqualified entity without TPB approval
  • report significant breaches of the Code in relation to their own conduct and the conduct of other registered tax practitioners
• amending the TASA to give the relevant minister the power to supplement the Code to address emerging and existing behaviours and practices
• extending whistleblower protections to eligible whistleblowers who make disclosures to the TPB, as well as disclosures to certain other entities who may support or assist the whistleblower
• enabling the publication of additional information appearing on the TPB Register.

The introduction of a new legislative instrument, the Tax Agent Services (Code of Professional Conduct) Determination 2024, created 8 additional Code obligations for registered tax practitioners. We worked closely with professional associations and other stakeholders to support the practical implementation of the Determination. This included drafting policy and releasing a comprehensive suite of 27 information products addressing the new obligations, tailored to suit the requirements of the tax profession. The introduction of the Determination was further supported by various communication activities, including webinars and speaking events.

We also engaged with Treasury to provide input and assistance on the next stage of law reforms announced the by the government in the March 2025 Budget. These reforms will enhance the sanctions regime and modernise tax practitioner registration requirements.

Enhancing the sanctions regime

Subject to government priorities and parliamentary matters, the proposed start date of the changes to enhance the sanctions regime is 1 July 2026. The changes that will be put in place will support high professional standards and deter misconduct and include: 

• reintroducing criminal penalties for unregistered preparers
• increasing maximum civil penalties amounts in the TASA
• adding infringement notice penalties for alleged contraventions of the TASA
• introducing enforceable voluntary undertakings „ creating contingent and interim suspensions
• broadening civil penalties for breaches of the Code and for false or misleading statements made by unregistered preparers
• extending the maximum banning period to 10 years.

Modernising tax practitioner registration requirements

Subject to government priorities and parliamentary matters, the proposed start date of the new changes to enhance the registrations framework is 1 July 2027. The changes that will be put in place include: 

• allowing the TPB to assess exceptions and alternative timeframes by which tax practitioners gain relevant experience
• amending the ‘fit and proper person’ test, by requiring disclosure of spent convictions relevant to providing tax practitioner services and extending the timeframe the TPB considers
• requiring companies and partnerships to demonstrate that they have appropriate governance arrangements in place to be registered.

Whole-of-government approach

Building community confidence in the tax profession and tax system requires close engagement with stakeholders and cooperation across government. We share TPB data and analysis to help shape government priorities and contribute to relevant policy reform proposals. In 2024–25, the TPB’s contribution to reform consultations included providing evidence and insights on: 

• enhancements to professional/ethical standards
• tax secrecy
• investigation powers
• addressing legal professional privilege.

Client Support Program

The TPB addresses professional misconduct via investigations and applies sanctions where it is appropriate to protect the public. The TPB Register provides transparency to the public, noting those tax advisers subject to sanctions. 

After a tax adviser has been sanctioned, we provide guidance to their former clients. Our Client Support Program ensures that former clients are aware of important facts, can review their own tax affairs, and can take action if required. Some former clients have made voluntary disclosures to the ATO, in order to reset their tax affairs. If required, former clients can seek independent advice, including from another tax practitioner registered with the TPB.

This program demonstrates a proactive commitment to supporting and protecting the community, ensuring that individuals impacted by misconduct receive timely guidance and resources to safeguard their interests.

Fair, targeted and proportionate compliance activities

Most Australians work with a tax practitioner to assist in engaging with the tax and superannuation systems. The majority of tax practitioners act ethically and professionally, recognising their trusted position in the community. The TPB’s guidance products support voluntary compliance by those tax advisers committed to acting lawfully.

Misconduct by a small number of tax practitioners can have a large adverse impact on tax compliance and on community confidence in integrity. The TPB is committed to identifying, prioritising and addressing professional misconduct with fair and proportionate approaches. TPB investigations are conducted with procedural fairness so that tax practitioners have every opportunity to clarify facts and address concerns.

Our risk‑based compliance program ensures that we address severe misconduct and higher‑risk issues on the basis of good data, evidence and analysis. In 2024–25, the TPB’s risk and intelligence areas assessed over 13,000 complaints and referrals. Data analysis and risk identification tools, with human supervision and quality assurance, assisted us to focus on the most serious risks and systemic issues.

Collaboration and data sharing between government agencies have played a crucial role in enhancing our ability to detect and respond to high‑risk tax practitioners. By exchanging intelligence, analytical insights, and compliance data, we are able to draw on a broader pool of information, enabling earlier identification and more effective intervention when concerning behaviours emerge. This multi‑agency approach not only strengthens the integrity of the tax system but also promotes a unified regulatory environment across the public sector

Ongoing refinements in data analytics and intelligence capability – augmented by close collaboration with partner agencies – have been instrumental in detecting high‑risk tax practitioners, such as Raheel Chaudry (see Case Study 1). The sharing of information and resources between agencies ensures a comprehensive response to emerging risks and demonstrates our commitment to continuous improvement in both compliance operations and regulatory outcomes.

Litigation

TPB sanction decisions are subject to rights of appeal to the Administrative Review Tribunal (ART) and the Federal Court, to ensure that outcomes are fair and lawful. In addition, the TPB can initiate a civil penalty application in the Federal Court to address serious misconduct, including unlawful behaviour by unregistered preparers. Court and tribunal outcomes assist in clarifying the law and providing guidance to support voluntary compliance or general deterrence.

In 2024–25, 20 litigation matters involving the TPB were finalised in the ART. Five of those matters resulted in published final decisions, 4 of which affirmed the Board Conduct Committee’s substantive decisions. Three litigation matters were finalised in the Federal Court, 2 of which resulted in published final decisions favourable to the TPB, including one civil penalty decision and a contempt of court decision.

The TPB’s compliance priorities include acting against unregistered agents who exploit clients and the tax system. Unregistered agents, often without appropriate training, experience, systems and standards, can expose clients to tax investigations, tax debts and penalties. This unregistered agent misconduct is especially poor when clients are financially vulnerable. Unregistered agents involved in serious misconduct are brought before the Federal Court, with the TPB seeking penalties to deter unlawful behaviour.

In the case of Jayden Van Dyke, the court enforced a penalty of $1.8 million for over 3,000 lodgements by an unregistered preparer (see Case Study 2).

Guidance and support

TPB guidance helps tax practitioners to voluntarily comply with their obligations and, in turn, to assist their clients in engaging with the tax system. TPB guidance includes short‑term and ad hoc enquiries and telephony support for practitioners. More formal policy and interpretation products address practical examples and clarify the scope of law changes.

The TPB engages with practitioners, professionals and educational institutions to consult, improve our awareness, and share our views. Ongoing professional development opportunities are provided through our webinar program. We also update our website and engage with media to support community awareness and confidence in the system.

In 2024–25, we published 7 new formal policy and guidance products and updated 17 existing products. In addition, we published 12 new factsheets for consumers and, to enhance accessibility, produced our first multilingual factsheet. Titled Information for Clients, this resource was published in Arabic, Indonesian, Vietnamese, and both simplified and traditional Chinese.

We supplemented those information products with communication activities such as webinars and external speaking events.

Our webinar program continued to provide quality guidance and education to tax practitioners and achieved extremely high engagement among attendees: 98% of those surveyed said that their knowledge had improved after attending a webinar. Feedback from attendees included:

• ‘The best hour I have spent for a long time, thanks for the work that you are doing inside your guidelines. This was an excellent reminder of the role we play in ensuring clients know their responsibilities and it’s probably one of the best webinars the TPB have delivered.’
• ‘Today’s webinar was a welcome departure from a traditional regulator type presentation to a more balanced adviser type one. I think it was a good mix of technical information interspersed with relevant case studies.’
• ‘Very informative and well‑paced, providing clear insights into agent requirements – perfect delivery.’
• ‘The webinar provided really clear step‑by‑step coverage on the new Code regulations with examples that were just perfect. The speaker was knowledgeable and clearly familiar with the subject matter, imparting the information effectively.’
• ‘Very professional and organised delivery from the TPB. I appreciated the time, discipline and live responses to any issues.’

Attendance grew by 50% across the program of 26 webinars, with over 102,700 attendees in 2024–25 compared with over 68,500 attendees in 2023–24.

Our monthly newsletter, TPB eNews, also received increased engagement. The number of subscribers increased by over 1,100, reaching 69,613, and the May 2025 edition garnered a well‑regarded 55% open rate.

Our media, guidance and education products support tax practitioners in their ongoing professional development, improvement of services to clients, and conformance with legal and ethical obligations. In 2024–25, our media coverage of TPB compliance matters and reform initiatives produced 1,226 news items with a potential media audience of 68.88 million.

In accordance with the TASA and the Tax Agent Services Regulations 2022, the Commissioner of Taxation provides the TPB with operational and administrative assistance in the form of a Secretary, ATO employees on secondment, and an agreed budget.

Consistent with these arrangements, the TPB’s financial operations appear in the ATO’s annual report as part of the ATO’s financial operations. This TPB annual report does not include audited financial statements. The summary of expenditure provided in this section outlines direct salary and supplier costs, and includes the ATO shared services costs which are reimbursed to the ATO through subsidiary memorandums of understanding.

Budget summary

The TPB’s operating budget for 2024–25 was $32,088,000, comprising application fee revenue of $4,425,000 and a direct appropriation of $27,663,000 from government. If required to address unexpected budget pressures, the TPB’s unspent funds from previous years would have been made available with the support of the ATO. The TPB also had a ‘capital budget’ of $270,000. With good financial management, the TPB’s financial year end position was an underspend or surplus of $285,204. 

Table 14 provides a TPB budget summary for 2024–25 (and the previous year comparison).

Table 14: Budget summary, 2023–24 and 2024–25

^a Application fee revenue previously administered through consolidated revenue prior to introduction of special account. 

Note: Minor discrepancies can occur between financial years as a result of rounding adjustments.

TPB 2024–25 expenditure was $32,584,316, comprising $25,126,644/184.06 full‑time equivalent staff in labour costs and $7,457,671 in supplier costs^.

TPB 2024–25 application fee revenue collected was $5,206,519 against budget of $4,425,000, which generated a surplus of $781,519 in revenue collected.

The supplier costs outlined in Table 14 included the following major expenditure in 2024–25:

• $2,456,223 for the maintenance and development of business systems and IT infrastructure, along with the hosting and maintenance of the TPB’s website; use of IT contractors and service and software providers; and engagement of expertise to support our data analytics capabilities.
• $720,461 for litigation and external legal advice – litigation costs in 2024–25 reflected the continued focus on enforcement activities, including activities related to the shadow economy.
• $441,145 for remuneration of Board members in accordance with rates determined by the Remuneration Tribunal – this figure included the superannuation component.
• $275,784 for travel and accommodation costs associated with the running of the TPB – interstate travel is often necessary for Board members and staff to carry out their responsibilities, including investigations and stakeholder engagement.
• $126,692 for communications, including outreach events held to promote the TPB, advertising campaigns, printing and postage of correspondence to tax practitioners, and ad hoc marketing costs.
• $144,303 for staff learning and development.
• $108,268 for other operating expenses.
• $38,696 for the use of business advisory services.
• $3,146,099 paid/reimbursed to the ATO for shared services costs through subsidiary memorandums of understanding.

Capital expenditure was incurred while improving and enhancing our IT environment and systems in 2024–25. The capital expenditure comprised $68,910 for the purchase of computers, hardware and multifunction devices.

Procurement

The ATO buys goods and services for TPB operations on the TPB’s behalf. Detailed information on the ATO’s procurement processes and activities (including consultancies, advertising, direct mail, media placement and market research activities) is included in the ATO annual report. Contracts with a value greater than $10,000 are also published on AusTender (www.tenders.gov.au)

The TPB supports small business participation in the Australian Government procurement market. Small and medium‑sized enterprise participation statistics are available on the Department of Finance website (www.finance.gov.au).

Cost recovery

The TPB recovers a portion of the costs incurred from the processing of tax practitioner registrations by way of an application fee charged at the time of applying to become registered or to renew an existing registration. The revenue goes into the TPB’s Special Account.

In 2024–25, the TPB received application fee payments from tax practitioners of $5,206,519, a decrease from $12,408,096 in 2023–24. The decrease in revenue reflects the change from 3‑year registration cycles to an annual registration process, pro rata of application fee revenue, and the cessation of the requirement for tax (financial) advisers to be registered with the TPB. From 1 January 2022 the TPB ceased to register tax (financial) advisers, who are now subject to ASIC’s regulatory remit.

Further details regarding cost recovery can be found in the TPB’s annual cost recovery implementation statement, which is available from the TPB website, www.tpb.gov.au, and in the financial statements in the ATO annual report.

Appendix A: Disclosure of official information

Ministerial requests

We received 3 ministerial requests for information in 2024–25, regarding the review process for a decision of the TPB, the TPB’s guidance for registered tax practitioners on taking reasonable care in ascertaining a client’s state of affairs in relation to section 9 of the Code of Professional Conduct (subsection 30-10(9) of the Tax Agent Services Act 2009), and obligations under the Tax Agent Services (Code of Professional Conduct) Determination 2024 (Code Determination). We also made 6 departmental responses to ministerial correspondence received during 2024–25 in relation to providing information about the eligibility requirements for registration with the TPB, making a complaint to the TPB, and obligations under the Code Determination

Law enforcement agency requests

We received 7 requests for disclosures of information from external law enforcement agencies in 2024–25, as shown in Table A1. We responded to all the requests in accordance with subsection 70‑40(4) of the Tax Agent Services Act 2009.

Table A1: Disclosures of official information to external agencies, 2024–25

Note: Disclosures are requested and made under subsection 70‑40(4) of the Tax Agent Services Act 2009 and set out in the annual report under subsection 60‑130(2) of the Act

Freedom of information requests

We use our website to provide the community with access to documents and policies that we use in making decisions. In addition, we provide information under the Freedom of Information Act 1982 (FOI Act).

Under the FOI Act, the TPB is required to publish certain information as part of the Australian Government Information Publication Scheme. All FOI matters are handled in accordance with Information Publication Scheme requirements, as described on our website at www.tpb.gov.au/information-publication-scheme.

The FOI disclosure log, which lists information we have released in response to FOI access requests, is available on our website at www.tpb.gov.au/freedom-information-disclosure-log.

Appendix B: Recognised professional associations

Recognised professional associations at 30 June 2025

^{BAS = business activity statement}

Appendix C: Annual report requirements

This list shows how the annual report requirements for non‑corporate Commonwealth entities, as set out in Schedule 2 of the Public Governance, Performance and Accountability Rule 2014, are met by the Tax Practitioners Board. It identifies the matters that are covered in the Australian Taxation Office annual report and provides page references to the required information in this report